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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Parts 1 and 31
          - [REG-146097-09]
          - RIN 1545-BJ01

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice of public hearing on proposed rulemaking.

# SUMMARY:

                        This document contains a rescheduled notice of public hearing on a notice of proposed rulemaking (REG-146097-09) that was published in the                         **Federal Register**                         on Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.                    

# DATES:

The public hearing is being rescheduled from Monday, April 25, 2011 to Wednesday, May 18, 2011, at 10 a.m.

# ADDRESSES:

                        The public hearing is being held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC: PA: LPD: PR (REG-146097-09), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC: PA: LPD: PR (REG-146097-09), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic outlines of oral comments via the Federal eRulemaking Portal at                         *http://www.regulations.gov.*

# FOR FURTHER INFORMATION CONTACT:

                        Concerning the proposed regulations, Kathryn Holman at (202) 622-3840; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at                         *Richard.A.Hurst@irscounsel.treas.gov*                         or (202) 622-7180 (not toll-free numbers).                    

# SUPPLEMENTARY INFORMATION:

                    The subject of the public hearing is the notice of proposed rulemaking (REG-146097-09) that was published in the                     **Federal Register**                     on Friday, January 7, 2011 (76 FR 1105).                

Persons, who wish to present oral comments at the hearing that submitted written comments, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by Friday, April 8, 2011.

A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue, NW., entrance, 1111 Constitution Avenue, NW., Washington, DC.

                    Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the                     **FOR FURTHER INFORMATION CONTACT**                     section of this document.                

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2011-9609 Filed 4-19-11; 8:45 am]

BILLING CODE 4830-01-P